9911796707
TMI Blog2019 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Appellate Tribunal 'C' Bench, Chennai (for brevity, "the Tribunal"), for the assessment year 2006-07. 2.The Revenue has raised the following substantial questions of law:- "i. Whether on the facts and in the circumstances of the case, the ITAT was right in law in granting stay of recovery, till the debt due to the assessee from his creditor is fully recovered by the department in satisfaction of its arrear demand, which would have the effect of the ITAT granting stay exceeding 180 days at a stretch, is in violation of the first proviso to Sec.254(2A) of the I.T.Act? ii. Whether the Appellate Tribunal was right in directing the department to recover its dues from Shri. Dharmendra Bafna, when the said dues is under litigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue has filed an appeal before this Court against the order in I.T.A.No.2928/Chny/2017 and the same is in the process of being numbered. Insofar as the other appeals are concerned, those pertain to the orders passed in the stay petitions. 6.In the light of the above submission, nothing further survives to be adjudicated in this appeal rather the appeal itself has become infructuous. Under normal circumstances, we would have closed the appeal, but the manner in which the Tribunal has passed the impugned order does not convince us to do so. 7.To be noted that the order impugned, before us in this appeal, is an order passed by the Tribunal in the third stay petition filed by the assessee. The first stay petition was dismissed by order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is that the assessee should have made out a prima facie case; the balance of convenience should have been in his favour; and if stay is not granted in favour of the assessee, he will be put to irreparable hardship. Unfortunately, the Tribunal did not address any of these grounds, which are mandatorily required to be addressed, while granting an interim order. That apart, the Tribunal did not take note of its earlier orders wherein, the Tribunal has specifically recorded that the assessee has not shown any financial difficulty, nor the assessee has made out a prima facie case. That apart, the Tribunal could not have directed recovery of tax from Mr.Darmendra Bafna, who was not a party to the proceedings before the Tribunal. If for any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
